proprietor

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proprietor

1. an owner of an unincorporated business enterprise
2. a person enjoying exclusive right of ownership to some property
3. US history a governor or body of governors of a proprietary colony
References in periodicals archive ?
In terms of annual growth, female nonfarm sole proprietorships outperformed the other two groups (male businesses and male and female jointly-owned businesses): their business numbers grew 4.08 percent annually on average, gross receipts by 3.96 percent, and net income by 6.92 percent.
For OPCs, the 40 percent OSD is applied on Net Revenue while for sole proprietorships it is applied on gross revenues.
Dr Duwaib Hussain Saber, associate Professor of General Law at Assiut University in Egypt and Legal Consultant at Dr Tariq Al Busaidi Legal Consultancy, said to Times of Oman, "There were multiple changes made, including a new form of companies called sole proprietorships, as an exception to the rule that all companies must be formed with two companies or more." "These institutions existed as individual establishments, which under the new law will be eliminated and changed into sole proprietorships, where one person owns the company.
'I cannot say whether even in Pakistan laws and requirements for fillings of annual returns and tax returns are different for companies, partnership concerns and sole proprietorships,' he replied to Haris' question.
An LLC in the United States is a business structure that combines the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation.
Some 2,437 sole proprietorships renewed 940 CRs and cancelled 1,497 CRs while 625 commercial companies renewed 614 CRs and cancelled 11 Crs.
The Ministry urged owners of sole proprietorships and commercial companies to cancel or renew their expired CRs as till March 31st, 2018 to ensure accuracy of their establishments data.
The case could be offered in a beginning Business Entities tax course as a summary comparison between individual taxation (sole proprietorships) and flowthrough S corporation taxation after the instructor has covered both types of business entities.
For sole proprietorships as a whole, receipts increased 2.8 percent, while deductions increased 1.4 percent.
The last category pertains to institutions and policies that may affect the growth rate in proprietorships. The institutions that evolve can include both government policies and the presence of research universities.
Looking at types of businesses, there was a 2.5% fall in the number of sole proprietorships and partnerships between March 2011 and March 2012, while corporate businesses increased by 6.8%.